EPAct 179D Experts

"The least expensive kilowatt, is the one not used."

- Jacob Goldman

EPAct Tax Incentives for Indoor Tennis Facilities

Tennis-Courts
There are many sports facilities that provide athletes with the
option of playing tennis in either indoor or outdoor
environments. Indoor tennis courts are excellent candidates for
buildings that can receive EPAct tax deductions. Tennis bubbles
and domes are structures that provide an enclosed environment
for tennis courts, making them eligible to receive EPAct
deductions.

Indoor tennis courts
provide an alternative environment for athletes to play tennis
when it rains or when the weather is extremely cold or hot. It
is difficult for athletes to play in these harsh weather
conditions. Consequently, playing tennis indoors is a viable
alternative. When designing an indoor court, there are
significant characteristics of the building that must be
considered.

For example, the right
amount of lighting is needed for players. Lighting can’t be too
dim or too bright because then players may not be able to play
as well during matches. Additionally, efficient HVAC systems
should be installed to provide athletes with a comfortable
indoor temperature.

Tennis bubbles and domes
have become increasingly popular as indoor sporting facilities.
Additionally, they offer many advantages for building owners as
well as athletes. Some benefits consist of cost savings and the
option of having seasonal enclosures. These structures are
especially beneficial for locations where the weather is
constantly changing because the bubble can be taken down during
warmer months and put up during cold weather.

Tennis domes are usually a
white or translucent color, which allows the maximum amount of
lighting in during the day. Just like regular indoor tennis
courts, efficient lighting and HVAC systems have to be installed
to provide players with a suitable environment.

The EPAct Tax Opportunities

Pursuant to Energy Policy Act (EPAct) Section 179D, property
owners making qualifying energy-reducing investments in their
new or existing locations can obtain immediate tax deductions of
up to $1.80 per square foot.

If the building project
doesn't qualify for the maximum EPAct $1.80 per square foot
immediate tax deduction, there are tax deductions of up to $0.60
per square foot for each of the three major building subsystems:
lighting, HVAC (heating, ventilating, and air conditioning), and
the building envelope. The building envelope is every item on
the building’s
exterior perimeter that touches the outside world including
roof, walls, insulation, doors, windows and foundation.

Lighting

It
is important that both the correct amount and type of lighting
are installed in sports facilities. These particular types of
buildings should aim to implement energy efficient lighting,
such as LEDs.

Certain aspects of
lighting are required to create the most optimal environment for
tennis matches. Lights should be uniform to ensure that every
part of the court has the proper amount of lighting. Lighting
systems may differ depending on the intended level of playing.
For professional tennis matches, a higher level of lighting is
required compared to tennis clubs and recreational areas.

Indoor tennis facilities
usually choose to install indirect lighting, which is when
fixtures are positioned towards a reflective ceiling.
Implementing an indirect lighting system ensures that no glares
occur on the courts. If an individual is exposed to a glare on
the court while playing a game, it could easily ruin a player’s
performance. This type of lighting system is mainly used in
sports facilities because it also provides lights with better
protection in the case of getting hit by a tennis ball during a
match.

The Fort Collins Country
Club recently chose to construct indoor tennis courts where Side
By Side (SxS) LED lighting was installed as an indirect lighting
system. The average light level that this system provides
is over 100 foot-candles. The new additions of these LEDs
will provide the building with a reliable lighting system and
approximately 50% in energy cost savings. Many owners are
choosing to implement LED lights within their facility due to
these potential benefits.

Depending on the type of
space in the facility, there are different wattage targets that
should be met in order for buildings to be eligible for the
maximum tax incentive. The EPAct tax incentive for wattage
targets in areas usually found in sports facilities are
displayed in Table A below:

HVAC Systems

Heated-only tennis courts often qualify for the full $1.80 per
square foot tax incentive when LED lighting is installed. In
warmer climate areas, HVAC systems are an important part of
indoor courts and domes because temperatures need to be
controlled for an active environment. It is especially important
for buildings to provide a system that is able to provide
efficient heating and cooling. Another significant factor for
achieving the correct temperature in tennis court facilities is
to maintain the tennis court itself. There are different types
of materials courts are made of, such as hard clay and grass,
that require specific temperatures in the environment. For
example, if a facility contains clay courts then a certain
temperature and humidity has to be kept in order to prevent the
court from drying up.

American Sports Builders
Association (ASBA) published a document regarding the
construction of tennis courts. During installation, equipment
should be carefully positioned so that there is no blockage to
lighting. The ASBA recommends that owners should implement an
HVAC system capable of changing the air from one to four times
within an hour. Circulation of air is important due to the high
amount of activity that occurs in the building. The system
should also be quiet, so athletes aren’t distracted by any
noises when they play.

It is important to keep a
stable and comfortable indoor temperature for individuals.
During winter months, the indoor temperature should be around
55- 62 degrees Fahrenheit. During the summer, the system should
cool down the building by establishing a temperature that is
10-15 degrees Fahrenheit cooler than the outside temperature.

There are certain factors
that affect how efficient HVAC systems can be. Significant
aspects that building owners should consider when installing
HVAC systems area are if:

1) The unit or chiller are high efficiency
units 2)
There are VFDs (variable frequency drives) 3) A
comprehensive HVAC control system exists

Having energy efficient
HVAC systems offer many advantages to building owners. Owners
can benefit by including the elements discussed above into their
HVAC system.

Conclusion

Indoor tennis courts are used by a wide range of individuals.
Implementing energy efficient lighting and HVAC provides many
advantages for buildings by providing reliable systems and
energy saving costs. By installing energy efficient lighting and
HVAC systems, sports facilities that contain indoor tennis
courts and tennis bubbles or domes can qualify for EPAct energy
incentives.